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NorwayAltinn

KRT-1185 guidance adds an auditor signing-access requirement

Insurance and reinsurance brokers should check the auditor’s access before the two-stage client-money declaration is submitted.

By Taxxa AI OyPublished 20 August 2026

Financial Sector & Markets

Altinn’s KRT-1185 guidance now specifies that the auditor signing the client-money declaration must have the access package “Regnskapsfører med signeringsrettighet”. This is additional to the page’s existing delegation requirement for the individual service or the “Dokumentbasert Tilsyn” package.Altinn

The reporting requirement covers insurance and reinsurance broking firms registered with Finanstilsynet. The firm completes and signs the first stage. Its auditor then checks the declaration, signs the second stage and submits it. The firm remains responsible for ensuring that the auditor delivers the declaration by the deadline.Altinn

The form is submitted twice a year: 1 September for the first half-year and 15 March for the second. Firms should distinguish the permission to access or complete the service from the named package required for the auditor’s signature, and arrange any missing delegation with someone authorised to grant it.Altinn

Check the auditor’s signing package and agree the two-stage submission timetable for KRT-1185.

Sources

Forsikringsmeglingsforetaket- og gjenforsikringsmeglingsforetakets behandling av klientmidler med revisor uttalelse (KRT-1185)